Policy paper
International Tax Enforcement: disclosable cross-border arrangements
This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.
Documents
Details
These regulations will require the disclosure of certain cross-border arrangements to HMRC, supporting the government’s work to tackle tax avoidance and evasion. This document provides further information on the new rules, and details the impacts.
Published 13 January 2020